International accounting standards: an alternative rational

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Show simple item record Taylor, SL 2010-05-28T09:55:06Z 1987-01
dc.identifier.citation Abacus: a journal of accounting, finance and business studies, 1987, 23 (2), pp. 157 - 171
dc.identifier.issn 0001-3072
dc.identifier.other C1UNSUBMIT en_US
dc.description.abstract International aspects of financial reporting have begun to receive an increasing amount of attention by a range of organizations. There is a need then, to appraise critically the performance and the underlying rationale of those agencies responsible for influencing international practices. Identification and appraisal of the rationale underlying the existence of those agencies is a necessary step in determining their potential for achieving the objectives which they have been set. This paper examines the rationale behind one of these agencies, the International Accounting Standards Committee (IASC, 1977). Unlike many others, the paper does not attempt to explain why we should have an organization such as the IASC and the standards it produces. Rather, it represents an attempt to explain why we do have an organization such as the IASC. To that end, an alternative rationale is suggested for the output of the IASC, based on theories of professional self-interest, agency, and property rights. It is argued that that rationale is likely to have significantly greater explanatory power in respect of the present output produced by the IASC than those traditionally presented.
dc.format No Code
dc.publisher Wiley-Blackwell Publishing Asia
dc.relation.isbasedon 10.1111/j.1467-6281.1987.tb00147.x
dc.title International accounting standards: an alternative rational
dc.type Journal Article
dc.parent Abacus: a journal of accounting, finance and business studies
dc.journal.volume 2
dc.journal.volume 23
dc.journal.number 2 en_US
dc.publocation Australia en_US
dc.identifier.startpage 157 en_US
dc.identifier.endpage 171 en_US BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150303 Corporate Governance and Stakeholder Engagement
dc.for 150103 Financial Accounting
dc.for 1501 Accounting, Auditing and Accountability
dc.personcode 104690
dc.percentage 50 en_US Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US en_US
dc.location.activity en_US
dc.description.keywords Accounting standards; Professional standards; Regulation. en_US
dc.description.keywords Accounting standards
dc.description.keywords Professional standards
dc.description.keywords Regulation.
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Strength - Corporate Governance
utslib.copyright.status Closed Access 2015-04-15 12:17:09.805752+10
utslib.collection.history Closed (ID: 3)

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